Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Valuation: more than one interested person: how to join person in appeal

If you receive an application under regulation 8(2) before the appeal has been notified to the Tribunal, you should satisfy yourself that the application is valid.

If you are not satisfied that the application is valid, you should follow the instruction at CG16474.

If you are satisfied that the application is valid, you should write to the applicant:

  • telling him or her that they are joined as a third party to the appeal
  • giving the names and addresses of other third parties who have already been joined.

You should also send a copy of that letter to the appellant and to any other party to the appeal.